محمدرضا شهسوار

The subsidy has effects on economic behavior of the households, producers and government with various aspects such as efficiency, inequality and income distribution. The goal of this article is identifying the income distribution and households welfare in the province Fars before and after subsidies targeting in the period of 1387-90. To achieve the goals in this article, we has been used the Gini index and atkinson social welfare function. The results of the Indicators have been calculated with the use of the cost-income household data, shows that the Income decile index and GINI index for urban and rural communities in the years after subsidies targeting are reduced. Finds: The results of Atkinson inequality index are also consistent Gini index result, with this difference, with increasing in inequality aversion parameter, the Atkinson inequality index increases. This means that if policy makers will have efficient targeting subsidies, should be income transfers more from high-income to low-income groups done. Evaluation of welfare changes shows that, household welfare due to inflation and the decline in real income has been declining. Meanwhile the elasticity of welfare than income and inequality in rural areas in all the years is more than the urban areas.

Fars province, with the population almost equal to the 6.5 percent of the total country population and noticeable geographic-wide and remarkable facilities and suitable economic-social capabilities, always has been encounter to defects and shortages. Thus, understanding of povertystatus in urban and rural areas of the Province can make a suitable predisposition for the short and long run policy makings in order to province development. With regarding to it, the poverty status in rural and urban regions is being considered during the years 1995-2007. For that purpose of presentations of poverty definitions and its kinds and reviews on literatures, absolute poverty line is determined on the basis of fifty percent of median household expenditures, and then the poverty indices like headquant ratio, poverty income gap ratio, severity of poverty, Sen index and Kakwani index are calculated for the urban and rural areas of the province. The results of poverty indices show that the annual absolute poverty line in urban areas is more than rural areas and poverty indices trend in urban and rural areas show the decreasing poverty trend in these areas during the period of this study.

In this research the tries are for surveying of total trend of non oil export during the 1360-86 and various sectors of export including manufacturing and mine, agricultural and carpet in the Fars and East Azerbaijan, for specifying the Total of Export instability is due of which of the mentioned sectors. First, to reach this goal, by using of Coppock Index, the process of export instability of each of the mentioned sectors is being calculated and compared. In the next stage by using of an econometric model and by calculating of Macbean index, the instability index for the total period and for the various sectors are being calculated the effect of each of these export instability indices with the sector concentration variable and also the real exchange rate variable in the process of export stability for the mentioned provinces are being considered. The results of comparing the periods in this research show that Coppock instability index is going to decrease in both provinces and the instability variations of this index in the eastern Azerbaijan for the Carpet group is more than the agriculture and manufacturing and mine groups and this index variations for Fars provinces in the agriculture sector have been more than the manufacturing and mine sector and carpet group. The results of estimating of regression model for the effective factors on the export instability for the considered period show that in eastern Azerbaijan only the carpet group and the real exchange rate variable and in Fars only the agriculture sector and the real exchange rate variable have important and determining role.

This paper is an attempt to investigate the impacts of macroeconomic variables on capital market in Iran using quarterly observations for the period 1991Q2 to 2007Q1. The macroeconomic variables considered in the model include GDP, prices, money and exchange rate. Arbitrage pricing theory is considered to model the variables. Standard unit root tests are conducted to investigate the order of integration in time series used in the study. Cointegration analysis is employed to estimate the model. More specifically, the autoregressive distributed lag (ARDL) framework and error correction model (ECM) are employed. The results show that stock price has a positive effect on GDP and price level, but a negative effect on money stock and exchange rate. The estimated coefficient of the error correction term is 15 percent indicating the speed of adjustment in response to deviation from the long run equilibrium is relatively low.

Subsidies and indirect taxes are important instruments in order to implement government policy aimed at poverty reduction. This paper develops a methodology to assess subsidies and indirect taxes from poverty reduction aspect. This method helps us to know whether subsidies and indirect taxes are pro poor or not. A fiscal policy can be said as pro poor if it benefits the poor proportionally more than the non poor. For this purpose, in the viewpoint of poverty the concept of elasticity of Foster, Greer, and Torbeque poverty index with respect to prices is used and then the pro-poor index for prices is derived we use the index to assess the indirect taxes and subsidies. The results of this research during the years 1379-83 in urban and rural areas in Iran indicate increasing in price of food items hurt the poor more than the rich and subsidizing these items (excluding beverages and tobacco) have been pro-poor. how ever, an increasing in price for items like health and care, transportation, communication and education hurt the rich more than the poor, and the rich benefit more than the poor from these subsidies.Therefore,a review on studies tax program in order to reduce inequality and improve welfare seems to be necessary.

The government fiscal policy can be said to be pro-poor if it benefits the poor more than the non-poor. In this research by using the concept of social welfare it states that which goods and services should be subsidized or taxed to maximize social welfares. For this purpose, in the viewpoint of welfare the concept of elasticity of Atkinson social welfare with respect to prices is used and then price reform index is derived and finally this index is used for assessing indirect taxes and subsidies.The results of this research during the years of 2000-2005 in urban and rural areas in Iran, indicate increasing in price of food items hurts the poor more than the rich and subsidizing these items (excluding beverages and tobacco) have been pro-poor while the increasing in price of the items like health care, transportation, communication and education hurt the rich more than the poor and the rich benefit more than the poor from these subsidies. Therefore, view in the subsidy and taxing on the mentioned sectors for purpose of reducing the inequality for welfare improvement and thus reform is seemed necessary.